$ make
mpif90 -g -c mpi_params.f90
PGF90-S-0021-Label field of continuation line is not blank (mpi_params.f90: 30)
PGF90-S-0021-Label field of continuation line is not blank (mpi_params.f90: 32)
PGF90-S-0021-Label field of continuation line is not blank (mpi_params.f90: 34)
0 inform, 0 warnings, 3 severes, 0 fatal for init_mpi_params

I think you are using # to comment out a line instead of !. I changed those # for !

Sorry, I should have showed the compile line. You need to add "-Mpreprocess -DWORKS" to get the work around. Or you can also comment out the preprocessor directives but you also need to comment out the failing case.